$1.$Post$-$adjustment trial balance on $28$ February $2018$:Post$-$adjustm ent trial balance of Samdiego Traders on $28$ February $2018$Balance sheet accounts sectionCapital: SamCapital: DiegoCurrent account: Sam $(1$ March $2017)$Current account: Diego $(1$ March $2017)$Drawings: SamDrawings: DiegoLand and buildingsVehiclesEquipment$|$Trading stockAccumulated depreciation on vehicles$|$Deposit on water and electricityAccumulated depreciation on equipment$|$Bank$($b$)$Fixed deposit: FNB$()($C$)($d$)$Debtors controlProvision for bad debts$($a$)($b$)$Consumable stores on hand$($c$)($c$)$Petty cash$($d$)$Cash floatMortgage loan: ABSAAccrued incomeCreditors controlIncome received in advanceNominal accounts sectionAccrued expensesSalesPrepaid expensesDebtors allowancesTelephoneRent incomeDiscount receivedBad debts recoveredWater and electricityInsuranceDiscount allowed$|$SalariesInterest on fixed depositStationayBad debtsCost of salesInterest on loanProfit on disposal of assetDepreciationProvision for bad debts adjustmentTrading stock surplus$120$FolBIB$2$B$4$Partner Sam is entitled to a salary of R$3200$ per month.BSA bonus ofR$3100$ was awarded to partner Diego.B$6$B$7$B$8$B$9$B$10$B$11$B$12$B$13$B$14$B$15$B$16$B$17$B$18$B$19$B$20$B$21$B$22$B$23$B$24$B$25$B$26$NIN$2$N$3$N$4$NSN$6$N$7$N$8$N$9$N$10$The following additional information has already been correctly recorded:$|$NIIN$12$NI$3$N$14$NISNI$6$NI$7$N$18$N$19$Debit$5300088400120600950000620000470000180000181000600007600$I $800220060003815198540000587500650008700023000135001361002400012000336001650003933100$Credit$90000066000056000$The remaining profit is to be shared between Sam and Dicgo in the ratio $3$:$2\mathrm{.}2640001180002400515002800001620001840014100$I $097500260000170009000810012600920|580$Partner Sam increascd his capital by R$300000$ on $1$ July $2017$ while partner Dicgodccrcascd his capital by R$90000$ on $1$ January $2018.$The following stipulations of the partnership agreement must still be brought into consideration:$($a$)$ Both partners are entitled to interest on capital of $10\%$ per annum$\mathrm{.}3933100$A quarter of the mortgage loan from ABSA will be settled within the next year while anamount of R$60000$ will be withdrawn from the fixed deposit at FNB on $15$ August $2018.$A cheque for R$3500$ was issucd to a crcditor on $10$ Fcbruary $2018.$ The cheque was dated$10$ March $2018.$CS CamScanrDuring the year renovations to the amount of R$250000$ was done to the existing building.A new vchicle was bought for R$340000$ on I January $2018.$ Thc total deprcciation onvehicles for the year amounted to R$96000.$ No vehicles were sold during the year.Equipment with a carrying value ofR$38000$ was sold on credit to a debtor on $31$ January$2018.$ The cost price of the cquipment was R$220000.$ Extra depreciation to the amount ofR$9000$ was written off on the cquipment that was sold on $31$ January $2018.$ No newequipment was bought during the year.